Income Tax Rules, 1962 – 2026 Edition
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| Book Details | |
| Title | Income Tax Rules, 1962 |
| ISBN | 9789378332371 |
| Edition | 15th, 2026 |
| Pages | 1840 |
| Authors | Dr. Girish Ahuja CA (Adv.) Rahul Aggarwal |
| Publisher | Commercial Law Publishers |
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Description
Income Tax Rules, 1962 – 15th Edition (2026) is a comprehensive and authoritative compilation of the rules governing India’s income tax framework. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by Commercial Law Publishers, this edition is updated with the latest amendments and procedural developments applicable as on 2026.
Spanning an extensive 1840 pages, the book includes the complete Income Tax Rules, forms, procedural provisions, and allied notifications, presented in a clear and structured format for easy reference and practical application.
This publication is an essential resource for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals involved in tax compliance, advisory, and litigation.
📘 Key Features:
- Complete and updated Income Tax Rules, 1962
- Includes relevant forms, procedures & allied provisions
- Structured layout for quick reference and usability
- Authored by leading experts in taxation
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DIVISION I – INCOME-TAX RULES
| Chapter | Content | Page |
| PART I | PRELIMINARY | 1.3 |
| PART II | DETERMINATION OF INCOME | 1.3 |
| PART III | ASSESSMENT PROCEDURE | 1.247 |
| PART IIIA | AVOIDANCE OF REPETITIVE APPEALS | 1.271 |
| PART IV | TAX EXEMPTIONS [AND RELIEFS] | 1.271 |
| PART V | REGISTRATION OF FIRMS | 1.327 |
| PART VI | DEDUCTION OF TAX AT SOURCE | 1.329 |
| PART VIA | COLLECTION OF TAX AT SOURCE | 1.375 |
| PART VII | PAYMENT OF ADVANCE TAX | 1.383 |
| PART VIIA | TAX CREDIT | 1.384 |
| PART VIIB | SPECIAL PROVISION FOR PAYMENT OF TAX | 1.384 |
| PART VIIB-A | SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES | 1.384 |
| PART VIIC | FRINGE BENEFIT TAX | 1.386 |
| PART VIII | REFUNDS | 1.389 |
| PART IX | TAX CLEARANCE CERTIFICATES | 1.389 |
| PART IX-A | SETTLEMENT OF CASES | 1.391 |
| PART IX-AA | DISPUTE RESOLUTION COMMITTEE | 1.393 |
| PART IX-B | ADVANCE RULINGS | 1.395 |
| PART IX-C | MUTUAL AGREEMENT PROCEDURE | 1.396 |
| PART X | APPEALS | 1.400 |
| PART XA | ANNUITY DEPOSITS | 1.407 |
| PART XB | ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XX-A | 1.407 |
| PART XC | PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XX-C | 1.408 |
| PART XI | AUTHORISED REPRESENTATIVES | 1.410 |
| PART XII | RECOGNISED PROVIDENT FUNDS | 1.416 |
| PART XIII | APPROVED SUPERANNUATION FUNDS | 1.438 |
| PART XIV | GRATUITY FUNDS | 1.442 |
| XV | MISCELLANEOUS | 1.445 |
Division II – Income Tax Forms
Division III – Allied Rules & Schemes
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| Publisher | Commercial |
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